Thanks for the response. Search queries using the IS PRESENT operator work on searches with text fields but apparently not with date fields.
I've come up with a work-around that also gives me the desired results. I build separate Domino views for "Open" and "Closed" accounts, using view selection formulas:
SELECT (Form="Accounts") & (!@IsNull(Closed)) for Closed and
SELECT (Form="Accounts") & (@IsNull(Closed)) for Open
These formulas have no problem with empty date fields.
Then in the viewName property of the view panel, I select one or the other of these views, depending on the value of the sessionScope variable AcctsToDisplay. (In addition, I have a third view displaying all documents, open and closed, for the case when AcctsToDisplay="All." )